OPOREZIVANJE DRUGOG DOHOTKA : Završni rad

Porez je oblik prislinog davanja koji nameće drţava, nije namijenski usmijeren i nema izravnu protučinidbu. Porezni sustav u Republici Hrvatskoj reguliran je Zakonima i posebnim propisima koji moraju biti usklaĎeni sa smjernicama Europske unije. S obzirom na promjenjivost poreznih zakona, porezi su konstantno predmet rasprava. Porezni sustav bi trebao biti što jednostavniji, ali u Republici Hrvatskoj to nije slučaj, pogotovo pri oporezivanju drugog dohotka. S obzirom na navedeno, u ovom radu se istraţilo oporezivanje drugog dohotka poreznih obveznika. Identificirale su se posebnosti poreza, njihovih vrsta i načela oporezivanja. Kroz primjere smo prikazali oporezivanje drugog dohotka poreznih obveznika u Republici Hrvatskoj kao i promjene u poreznom zakonu.Tax is the form of debt relief imposed by the state, not purpose-minded, and has no direct counterpart. The tax system in the Republic of Croatia is regulated by laws and special regulations that have to be aligned with EU directives. Given the variability of tax laws, taxes are constantly subject to debate. The tax system should be as simple as possible, but in the Republic of Croatia it is not the case, especially in the taxation of other income. In view of the above, this paper examines the taxation of other income taxpayers' income. They identified the particularities of taxes, their types and the principles of taxation. Through the examples we have presented the taxation of other income taxpayers in the Republic of Croatia as well as changes in tax law